DeBruyckere Law Offices, PC

To determine a decedent’s taxable estate, the Internal Revenue Code allows the decedent’s estate to utilize several deductions in various Code Sections, including Section 2053. The Treasury Regulations associated with Section 2053 were favorable to the taxpayer and contained broad...

When you think about what’s important in your estate plan you probably focus on how your assets will be distributed after you are gone and/or how you can use your estate plan to care for loved ones. While decisions relating...

One thing that all trusts have in common is the need to appoint a Trustee to oversee the administration of the trust. This is also where many people the mistake of appointing a spouse or close friend to the position...

When you are creating your estate plan, you will likely need to consider several goals at the same time. One thing it may not occur to you to consider is the cost of administering your estate after you are gone....

Like most people, you probably take the ability to make decisions for yourself for. What would happen, however, if you were unable to make decisions for yourself one day because of your own incapacity? Chances are good you would prefer...

If a client’s Estate Plan involves a revocable trust, then the client needs to decide who will serve as trustee after the client dies. Sometimes, clients have several undesirable options if they want to name an individual and they consider...